Notice u/s 143(2)
This query is : Resolved
03 October 2014
we have received notice u/s 143 (2) for assessment year 2012_13 in august 2014..what's time limit for issuing notice under this section
CA Shyam Agarwal
(Expert)
03 October 2014
21 month from end of relevent Assessment year. in your case AO can send notice u/s 143(2) for the AY 12-13 upto 31 Dec. 2014.
Nikhil Kaushik
(Expert)
03 October 2014
Agarwal Ji,
It seems you are referring to time limit for completion of assessment as provided under section 153. Even that limit is 24 months now. 21 months was applicable only for the AY 2004-05 to AY 2009-10.
The question is about 143(2) notice wherein the limit is six months from the end of the year in which the return was filed.
It seems you are referring to time limit for completion of assessment as provided under section 153. Even that limit is 24 months now. 21 months was applicable only for the AY 2004-05 to AY 2009-10.
The question is about 143(2) notice wherein the limit is six months from the end of the year in which the return was filed.
06 October 2014
it is 6 months from the end of FY in which return was filed....
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